Updated MTD Guidance

ICB wants to relay the important changes to MTD IT guidance as we approach the pending mandation:

Guidance	Change
Sign up your client for Making Tax Digital for Income Tax	This guidance clarifies who is obliged to sign up from April 2026 and makes clear an individual must be registered for Self-Assessment and have submitted a tax return in the last 2 years. Do use the link to see if the client is exempt, in which case there is no obligation to sign up
Making Tax Digital for Income Tax as an agent: step by step	This guidance has been updated so that it focuses on the agents with clients who must use MTD ITSA from April 2026. Plus, a new step (4) has been added to support agents to add or update authorisations - see below
Add your client authorisations for Making Tax Digital for Income Tax	This guidance has been updated to include how client authorisations are added to an Agent Services Account using Self-Assessment agent codes. It has also been added as a new step in the above guidance

For Bookkeepers

Where you have clients that are not using you as an agent for MTD IT, the guidance tailored at individuals has also been similarly updated.